关于基于奖励的政策的有效性：我们是否使用了适当的税收奖励概念？

IF 0.9 Q3 ECONOMICS

Economics and Business Letters Pub Date : 2022-01-21 DOI:10.17811/ebl.11.1.2022.41-45

Gaetano Lisi

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引用次数: 1

摘要

税收奖励被认为是促进税收合规的财政政策的一个重要组成部分。然而，从经验上看，基于奖励的政策的有效性尚未得到证实。这篇简短的理论论文表明，这种差异可能只是由于在实证和实验工作中使用了“错误”的税收奖励概念。

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On the effectiveness of reward-based policies: Are we using the proper concept of tax reward?

Tax reward is considered an important element of fiscal policies for spurring tax compliance. Empirically, however, the effectiveness of reward-based policies is not confirmed. This short theoretical paper suggests that this discrepancy might just be due to the use of a “wrong” concept of tax reward in empirical and experimental works.

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来源期刊

Economics and Business Letters ECONOMICS-

CiteScore

1.80

自引率

11.10%

发文量

期刊介绍： Economics and Business Letters is an open access journal that publishes both theoretical and empirical quality original papers in all economics and business fields. In addition, relevant discussions on current policy issues will be considered for the Policy Watch section. As general strategy of EBL, the journal will launch calls for papers for special issues on topics of interest, generally with invited guest editors. The maximum length of the letters is limited to 2,500 words.